中國的民族政策與政權相關。初期未取得政權，誇言支持民族自決；俟奪取政權後，轉而提倡民族區域自治，並視民族自決為分裂國家的罪行。現實中，中共的民族區域自治制度不僅近乎有名無實，而且，在中國傳統文化和價值觀的影響下，中國的民族政策的最終指向始終都是圍繞著將各民族同化為漢族。因此，民族問題在宗教文化等領域表現得尤為明顯。今中國自恃經濟發展和「維穩」所帶來的力量，推行民族歧視與殖民同化相結合的「新民族政策」。中國民族問題之根源在中國傳統華夷觀與民族同化政策。在西藏，藏人只能用自焚的方式和代價，才能讓外界知道西藏人目前的艱難處境。

The Chinese Communist Party (CCP)'s policy toward religion has been guided by the Marxist view of religion, adapted to the Chinese historical tradition and religious culture, and accommodated to the current domestic and international situation. It is the important sector of socialism with Chinese character. Particularly, since the Communist regime initiated the policy of economic reformation in 1980s, the implementation of the new religious policy by CCP has played a significant function for the international and domestic united fronts, which has largely impacted on religious communities in Taiwan. In the first section, the development of CCP's policy toward religion is divided into the following three phases, the transition from the New Democracy to Socialism (1949-1966), the Cultural Revolution and the early period of Reformation (1966-1982), the Socialist Modernization (1982-); in the last phase, the key concept of religious policy is the ＂mutual adaptation＂ between religion and society. In the second section, I discuss the legal regulations and administrative organs related to religious affairs, the latter including the United Front Work Department in the party system and the Bureau of Religious Affairs in the governmental system. In the third and fourth sections, the implementation of religious policy is analyzed upon the three dimensions of the international united front, the united front of ethnic minorities, social control. I take the case of prosecuting the ＂Falun Gong＂ sect to explain how this policy is operated.